Author Archives: Tide Accounting

International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

Check the availability and any issues affecting the Help to Save service.

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking Accounting Guide (BAAG)

Find a list of codes for the types of Government Department licences that can be declared for imports and exports in Data Element 2/3 (Appendix 5C).

If you manage one or more business taxes online, sign in to your business tax account to view your tax position and manage all your taxes from one place.

Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).

Check the availability and any issues affecting the Rebated Oils Enquiry Services online service.

A guide to the Income Tax (Earnings and Pensions) Act 2003.

How to repay R&D tax relief if you claimed too much.

Statistics on checks and challenges against the 2023 and 2026 local rating lists at 30 September 2026.